External Audit in a Tourism Company

Abstract

Globalization and the rapid development of technology make today's markets highly competitive and organizations feel the need to respond appropriately to the realities that are imposed on them. The audit thus addresses the need for organizations to communicate information to stakeholders in a clear and credible way. According with theoretical specialists in the field of Finance, in general, audit is considered as an added value for companies, since auditing generates trust on users regarding the information transmitted to them. This study aims to analyze, through a bibliographical revision and a financial report accomplished in a tourism company by an audit, identifying aspects that may be improved in future audits.